Excise exemption for cupro-nickel and aluminium magnesium strips granted when used for coin production under specified procedures.
Exemption removes the whole duty of excise on Cupro-nickel and Aluminium Magnesium strips within Chapters 74, 75, 76 or 81 when manufactured using waste and scrap supplied by India Government Mint, provided the strips are used in coin production at India Government Mint and the procedure in Chapter X of the Central Excise Rules, 1944 is followed.

Excise duty exemption for resin bonded bamboo mats with veneers removes the levy on qualifying Chapter 44 goods.
Full excise duty exemption applies to resin bonded bamboo mats having veneers in between classified under Chapter 44; the exemption rests on public interest authority to relieve the duty and applies only to mats made by compressing two or more plies of hand woven bamboo mats with veneers between the plies and bonded with resins.

Exemption for jute yarn now conditioned on compliance with Chapter X procedures when used outside manufacturing factory.
The amendment omits the word "captively" from the opening paragraph of Notification No. 51/90-C.E. and inserts a proviso that, where use is in a factory other than the factory of manufacture, the exemption for jute yarn is available only if the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed.

Central Excise exemption: water filters up to 40 litres under 8421.00 prescribed nil duty by tariff amendment.
The Central Government amends the annexed table of Notification No.155/86 by substituting a new entry identifying goods under 8421.00 described as water filters of capacity not exceeding 40 litres and prescribing Nil duty for those goods, thereby granting a categorical excise exemption for the specified water filters.

Tariff amendment: substitution and omission alter specified notification tariff entries and exemption table entries.
Government notification under section 5A amends specified Central Excise notifications by substituting revised per kilogram tariff words and figures in the annexed Tables of Notifications 160/89 C.E., 47/90 C.E. and 155/90 C.E., and by omitting S. Nos. 30 and 31 and their entries from the Table to Notification 47/90 C.E., thereby altering the stated tariff entries and certain exemption table entries.

Rescission of exemption notification for aerated waters under central excise power affecting prior exemption status.
The Central Government, exercising its statutory rescission power under the Central Excises and Salt Act, 1944, rescinds Notification No. 23/88-C.E., dated 1 March 1988, thereby withdrawing the prior notification governing tariff/exemption treatment for aerated waters under the Central Excise regime.

Exemption scope clarified: 'articles' of gold limited to finished non-ornamental items, excluding primary gold forms.
The amendment inserts an explanation defining "articles" of gold as finished items other than ornaments made of, manufactured from, or containing gold, and expressly includes gold coins and broken pieces of gold articles. It further excludes primary gold, i.e., unfinished or semi finished forms such as ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires, from the scope of the exemption.

Exemption to ornaments clarified: manufacture restriction removed and a comprehensive definition of ornament added, widening coverage.
The amendment deletes the phrase restricting exemption to goods "manufactured by goldsmiths or silversmiths," and inserts an explanation defining "ornament" as a finished article for personal or religious adornment made of or from gold or silver, whether or not set with real or artificial stones, gems, or pearls, and including parts, pendants and broken pieces.

Exemption for primary gold limits excise duty on converted gold to a capped amount, lowering taxable duty.
Exemption applies to primary gold converted with the aid of power from any form of gold within Chapter 71 by limiting excise duty to the amount corresponding to a capped rate of Rs. 175 per kilogram; primary gold is defined to include unfinished or semi finished forms such as ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires.

Exemption for ball point pens added: nil duty entry created and previous Sl. No.4 removed.
Amendment substitutes the Table entry in Notification No. 83/90 Central Excises to specify 96.08 Ball point pens including refills and parts as exempt with a nil rate of duty, and omits the former Sl. No. 4 and its entries, effected under section 5A(1) of the Central Excises and Salt Act, 1944.

Excise exemption for polyester staple fibre and tow permits capped duty where manufactured from licensed imported feedstock.
The notification exempts polyester staple fibre and tow, including tops, from excise duty to the extent the duty exceeds the amount calculated at the prescribed per kilogram rate, provided such goods are manufactured from dimethyl terephthalate or terephthalic acid imported under an Advance Licence issued under the Imports (Control) Order, 1955.

Excise exemption for cement limits duty liability for cement from specified small-capacity factories, subject to certification and prior exemptions.
Exempts cement under sub-heading 2502.20 from excise duty to the extent it exceeds the amount calculated at the rate of Rs. 90 per tonne, where the cement is manufactured in factories meeting the Table's descriptions and certified capacity limits; certification must be by the State Director of Industries or the Development Commissioner for Cement, and the exemption does not apply where the manufacturer avails the exemption under Notification No. 175/86-C.E.

Excise duty on sodium hydroxide revised to a specified per tonne charge measured by sodium hydroxide content in solution.
Amendment to Notification No. 22/90-Central Excises substitutes the Table entry against S. No. 3: the column (4) entry is replaced with an excise charge of Rs. 1,300 per tonne measured on the basis of the weight of sodium hydroxide contained in aqueous solution, excluding the weight of the aqueous medium, effected under sub section (1) of section 5A of the Central Excises and Salt Act, 1944.

Capital goods exemption for manufacturer-exporters with import licences, subject to certificate, bond and prescribed procedural compliance.
Exemption from excise duty is provided for capital goods supplied to a manufacturer-exporter holding an import licence under paragraph 197, subject to conditions: production to the Assistant Collector of a Chief Controller of Imports and Exports certificate and evidence of a bond with bank guarantee for the full duty amount, and compliance with rules 156A and 156B as modified by rule 173N.

Exemption for naphthalene permits duty-free treatment where manufactured from a duty-paid precursor, subject to condition.
Full excise exemption applies to naphthalene under sub heading 2902.00 when manufactured from material under sub heading 2702.40, provided duty (excise or additional customs duty as applicable) has already been paid on the 2702.40 input; the exemption removes the whole of the excise duty on the finished product conditional on that antecedent duty payment.

Partial exemption for aero-tyres limits excise duty to a capped ad valorem rate, restricting levy above that cap.
Exempts aero-tyres under sub-heading 4011.91 from excise duty to the extent that such duty exceeds the amount calculated at the rate of 30% ad valorem, exercised under the statutory power in section 5A of the Central Excises and Salt Act on public interest grounds.

Excise exemption for reprocessed waste and used lubricating oil removes duty on qualifying mineral oil produced by reprocessing.
Exemption from excise duty is granted for mineral oil in Chapter 27 when manufactured by reprocessing waste or used lubricating oil, the government having determined such relief is necessary in the public interest, thereby relieving qualifying reprocessed mineral oil from the duty specified in the tariff schedule.

Exemption conditions for plastic strips and woven bags revised; input duty credit determines concessional rates and ad valorem duty.
Amendments substitute tariff entries to impose specified concessional duties on strips of plastics used for weaving or for manufacture of sacks and bags, with differentiated rates depending on whether input duty credit has been availed. The amendment also inserts a new entry charging a 20% ad valorem duty on bags or sacks and fabrics woven from plastic strips, conditioned on non availability of input duty credit for inputs used in their manufacture.

Exemption amendment removes entity-specific qualifier in notification table entry, altering scope of the listed Central Excise exemption.
The Central Government, exercising the statutory power under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 75/84-C.E. by omitting the words "by the Oil and Natural Gas Commission, Ankleshwar" from the entry in column (4) against Sl. No. 60 of the annexed Table, thereby removing the purchaser/location-specific qualifier in that table entry.

Central excise exemption widened to include bags and sacks made from plastic-strip woven fabric under amended notification.
Amendment expands a miscellaneous excise exemption by revising the Explanation to an existing notification: it omits a terminal conjunction in one clause, substitutes wording in the preceding clause, and inserts a new clause expressly exempting bags or sacks made of fabric woven from strips or tapes of plastics, including those coated, covered or laminated with other materials.